England batsman Moeen Ali acknowledges the applause after his century against Scotland at the 2015 Cricket World Cup on Monday. William West / AFP / February 23, 2015
England batsman Moeen Ali acknowledges the applause after his century against Scotland at the 2015 Cricket World Cup on Monday. William West / AFP / February 23, 2015
England batsman Moeen Ali acknowledges the applause after his century against Scotland at the 2015 Cricket World Cup on Monday. William West / AFP / February 23, 2015
England batsman Moeen Ali acknowledges the applause after his century against Scotland at the 2015 Cricket World Cup on Monday. William West / AFP / February 23, 2015

Moeen Ali puts on masterclass to get England back on Cricket World Cup footing


  • English
  • Arabic

Moeen Ali's second one-day international century helped England get off the mark at the 2015 Cricket World Cup with a comfortable 119-run win over Scotland in Christchurch on Monday.

Moeen ensured any jitters following Friday’s Wellington humiliation against New Zealand were quickly eased as he cracked 128 from 107 balls and shared in a record opening stand of 172 with Ian Bell.

From there England were always in control of the potential banana-skin contest, even though they did not fully exploit the foundation laid by the openers in reaching 303 for 8.

RELATED

It was a target that proved beyond Scotland, still searching for a first World Cup win in their third visit to the tournament, as they were bowled out for 184 in 42.2 overs.

Steven Finn bounced back from his Brendon McCullum mauling – when his two overs against New Zealand cost 49 – by taking 3 for 26 while Moeen followed his century with figures of 2 for 47.

Kyle Coetzer top-scored with 71 for Scotland after Josh Davey took 4 for 68.

Thumping back-to-back defeats against co-hosts Australia and New Zealand had left England with little room for error in their remaining pool games but they will now head back to Wellington, for their clash with Sri Lanka next Sunday, with the first part of a recovery mission to reach the quarter-finals complete.

Eoin Morgan will also feel as though he has started to put his horror run of outs behind him after hitting 46 from 42 balls.

The captain had initially taken 10 balls to get off the mark as England lost direction around the batting powerplay, losing three for two at one stage, but found enough fluency to drag his team beyond a score of 300.

That had appeared the minimum standard when Moeen and Bell coasted to the England record opening partnership at a World Cup – beating the previous mark of 158 set by Dennis Amiss and Barry Wood in 1975.

Further records appeared ready to tumble as Moeen took on the aggressor’s role and fittingly brought up his century, from 91 balls, when he clubbed his fourth six off spinner Majid Haq.

Bell had crept to his half-century only moments earlier, using only 11 balls less than Moeen needed for his ton, but with the scoreboard ticking over the “clinical” performance the right-hander demanded on the eve of the match was being demonstrated.

But Moeen’s exit in the 35th over prompted a stall as only Morgan, and Jos Buttler with a quickfire 24, were able to strike the ball with the same assurance as their left-handed opener.

It hardly mattered in terms of the result as England’s bowlers ensured Scotland never threatened to pull off an unlikely chase.

Coetzer ensured England were kept honest, but when he and captain Preston Mommsen fell in successive overs, after a 60-run partnership for the fourth wicket, Scotland’s faint hopes were extinguished.

Moeen was the bowler to remove Coetzer, who was out of favour at Northamptonshire at the end of the summer, when he lofted straight to Chris Woakes.

Finn then induced a couple of edges, from Matthew Cross and Davey, before Woakes finished matter when Haq top-edged a pull to Gary Ballance at fine-leg.

England had stuck with the same XI that were crushed by New Zealand as those involved were given the chance at redemption.

Scotland captain Mommsen sent England in on a cloudy morning and with their skittling for 123 in Wellington fresh in the memory.

Moeen survived an early chance on seven, when Freddie Coleman was late on getting down to a chance at cover, but from then on the England openers were hardly troubled.

Moeen responded to his reprieve by thumping Josh Davey for six later in the over and he welcomed Haq into the attack with another towering blow en-route to a 39-ball half-century.

Bell was setting himself to bat through the innings – after England were bowled out in their opening two games of the tournament – and it was a shock when he picked out short cover on 54 when Richie Berrington returned to the attack.

Moeen continued the clatter along, passing his previous ODI best of 119, before he lofted Haq to Coleman on the mid-wicket rope.

It set off the mini-collapse of three wickets in as many overs.

Ballance chopped on from the first ball of the fielding restrictions and Joe Root quickly followed as he nibbled at a Davey delivery that seamed away.

Scotland were edging back after restricting England to 22 for 2 in the powerplay and James Taylor’s 17 needed 26 balls before he was expertly stumped by Cross.

Buttler was therefore left to come in with only 31 balls left in the innings, hitting some sweet shots in his brief cameo, and with Morgan finding his range England scrambled past 300.

Follow us on Twitter @NatSportUAE

Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

25%20Days%20to%20Aden
%3Cp%3EAuthor%3A%20Michael%20Knights%3C%2Fp%3E%0A%3Cp%3EPages%3A%20256%3C%2Fp%3E%0A%3Cp%3EAvailable%3A%20January%2026%3C%2Fp%3E%0A
Company Fact Box

Company name/date started: Abwaab Technologies / September 2019

Founders: Hamdi Tabbaa, co-founder and CEO. Hussein Alsarabi, co-founder and CTO

Based: Amman, Jordan

Sector: Education Technology

Size (employees/revenue): Total team size: 65. Full-time employees: 25. Revenue undisclosed

Stage: early-stage startup 

Investors: Adam Tech Ventures, Endure Capital, Equitrust, the World Bank-backed Innovative Startups SMEs Fund, a London investment fund, a number of former and current executives from Uber and Netflix, among others.

%3Cp%3EThe%20Punishment%20of%20Luxury%3Cbr%3EOMD%3Cbr%3E100%25%20Records%3C%2Fp%3E%0A
Paatal Lok season two

Directors: Avinash Arun, Prosit Roy 

Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong

Rating: 4.5/5

Unresolved crisis

Russia and Ukraine have been locked in a bitter conflict since 2014, when Ukraine’s Kremlin-friendly president was ousted, Moscow annexed Crimea and then backed a separatist insurgency in the east.

Fighting between the Russia-backed rebels and Ukrainian forces has killed more than 14,000 people. In 2015, France and Germany helped broker a peace deal, known as the Minsk agreements, that ended large-scale hostilities but failed to bring a political settlement of the conflict.

The Kremlin has repeatedly accused Kiev of sabotaging the deal, and Ukrainian officials in recent weeks said that implementing it in full would hurt Ukraine.

ALRAWABI%20SCHOOL%20FOR%20GIRLS
%3Cp%3ECreator%3A%20Tima%20Shomali%3C%2Fp%3E%0A%3Cp%3EStarring%3A%C2%A0Tara%20Abboud%2C%C2%A0Kira%20Yaghnam%2C%20Tara%20Atalla%3C%2Fp%3E%0A%3Cp%3ERating%3A%204%2F5%3C%2Fp%3E%0A
The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part one: how cars came to the UAE

 

Key developments

All times UTC 4

The National in Davos

We are bringing you the inside story from the World Economic Forum's Annual Meeting in Davos, a gathering of hundreds of world leaders, top executives and billionaires.

Pieces of Her

Stars: Toni Collette, Bella Heathcote, David Wenham, Omari Hardwick   

Director: Minkie Spiro

Rating:2/5

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part two: how climate change drove the race for an alternative